Affordable Care Act--Individual Provisions

Overview

This course reviews the principal provisions of the Affordable Care Act (ACA) affecting individuals. It considers the coverage-related provisions of the law, the personal income tax changes affecting taxpayers, and the tax credits and tax penalties authorized under the law.

Tax year: 2019

Learning Objectives

Upon completion of this course, students should be able to:

  • pinpoint the principal health care provisions of the PPACA affecting individuals
  • identify those individuals who may be exempt from the individual mandate
  • calculate the tax credits and tax penalties designed to help ensure that individuals meet the requirement to maintain minimum essential coverage

Designed For

CPAs, EAs, and other tax professionals
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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